When you personally lend money to a company:
Debit: bank deposit -XXX bank10,000.
Loan: Other payables-Xiao Li10,000.
Note: This reflects that the company borrowed 65,438+00,000 yuan from you, which increased the company's bank deposits and increased its liabilities to you.
2. When interest is accrued (assuming it is at some point during the loan period):
Debit: finance expense-interest expense 100
Loan: Other payables-Xiao Li 100
Note: This reflects the accrual of loan interest, which increases the company's financial expenses and liabilities to you.
3. Reflected in the cash flow statement:
Cash flow from operating activities: usually it only includes the cash flow directly related to the company's main business. In this case, the loan principal of 65,438+00,000 yuan will be reflected in this part.
Cash flow generated by financing activities: usually including cash flow related to borrowing, repaying debts and paying interest. Here, if the interest is actually paid (not just accrued interest), the interest payment amount of 100 yuan should be displayed in the financing activities section.
4. Reflected in the income statement:
The income statement will show the interest expense 100 yuan, which will reduce the company's net profit.
To sum up, the key is to distinguish between actual cash flow (cash flow statement) and profit calculation (income statement). If the interest is actually paid, the interest paid will be shown in the financing activities section of the cash flow statement. If the interest is only accrued and not paid, it will be reflected in the expenses of the income statement, but it will not immediately affect the cash flow statement before the actual payment.
Finally, whether Xiao Li's interest is shown in the cash flow statement and in the fund-raising activities. Generally speaking, if interest is actually paid, it should be reflected in the fund-raising activities; If only accrued interest is not paid, it will not be immediately reflected in the financing activities of the cash flow statement.